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    <title>1991 (1) TMI 141 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
    <link>https://www.taxtmi.com/caselaws?id=42963</link>
    <description>Confiscation under import control was found unjustified where goods were imported under a revalidated imprest licence after a fresh endorsement allowed OGL items not specifically banned under the prevailing policy. The imports were treated as bona fide because they were made before the scope of permissible imports had been finally settled, so confiscation and redemption fine could not be sustained. In connected matters involving consignments imported under the same licence and during the same period, the same reasoning applied; the confiscation orders were set aside, redemption fines were to be refunded where paid, and the goods were allowed to be cleared on payment of duty and demurrage with detention certificates issued.</description>
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    <pubDate>Thu, 24 Jan 1991 00:00:00 +0530</pubDate>
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      <title>1991 (1) TMI 141 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=42963</link>
      <description>Confiscation under import control was found unjustified where goods were imported under a revalidated imprest licence after a fresh endorsement allowed OGL items not specifically banned under the prevailing policy. The imports were treated as bona fide because they were made before the scope of permissible imports had been finally settled, so confiscation and redemption fine could not be sustained. In connected matters involving consignments imported under the same licence and during the same period, the same reasoning applied; the confiscation orders were set aside, redemption fines were to be refunded where paid, and the goods were allowed to be cleared on payment of duty and demurrage with detention certificates issued.</description>
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      <pubDate>Thu, 24 Jan 1991 00:00:00 +0530</pubDate>
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